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TMI Blog2015 (10) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... (AR) ORDER Per: M.V. Ravindran: This appeal is directed against order in appeal no. PII/AV/77/2010 dated 07.06.2010. 2. The relevant facts that arise for consideration are that appellant has engaged in activity that would fall under category of Taxable service; had not discharged the service tax liability for the period October 2005 to December 2005 under the head cargo handling services, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... position of penalties. 3. The learned Counsel appearing on behalf of the appellant submits that they are not contesting the service tax liability and interest thereof but are aggrieved by the penalties imposed. It was submitted that the provisions of Section 73 (3) of the Finance Act, 1994 are applicable in this case and relied upon the judgement of the Tribunal in the case of Tidewater Shipping ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. As regards the penalties imposed under sections, we find that the issue involved in this case is regarding the classification of the services rendered by the appellant; we find that the activities undertaken by the appellant can be classified into any of the services and appellant might have entertained a bonafide belief that the services rendered by them can be classified under the head trans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n be taken against them. In other words, all the proceedings against the appellants will be deemed to have been concluded. In view of the above position, we are of the view that the impugned revisionary orders, enhancing the penalties and imposing penalties under Section 78, are not in order. Further, the impugned order in Sl. No. 4 is also very harsh especially when the appellants had paid the en ..... X X X X Extracts X X X X X X X X Extracts X X X X
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